The Research On Fiscal Expenditure Evaluation In Municipal District Government Of China

Recently the fiscal revenue of China is growing steadily and rapidly. At the same time, theproblem of “spending fiscal revenue without performance” is increasing prominently.To someextent, it aggrevated the local government’s the pressure of fiscal expenditure, especially the towngovernment. It seems as if the fiscal revenue of local government is lack, but one of the root is theinferior of the performance of fiscal expenditure and the irrationable of the fiscal expenditurestructure. Under the circumstance, it should establish the idea of “merit-based” fiscal ependitureand strengthen the management of public renvenue. Municial district is the sub region in a citywhile the distirct government is the root government and is the serving finace. The characteristicsof basic government decide the scope and the feature of the government performance evaluationand the municipal district government is close to the citizens.The paper choose the municipaldistrict public revenue as the research object and make a survey to the public expenditure ofmunicipal district.Base on the theory of public goods,3E theory and public accountability, this paper refers to alot of literature and make a deep explore on the characteristics of our public fiscal system, thescientific connotation, the value function, the influencing factors and the assessment level. In viewof the actual situation of local public expenditure and the achievement in foreign countries, thepaper try to establish a scientific and effective evaluation syestem. Base on the practise of G cityand L city, the paper discuss some existing problems in our fiscal expenditure system. In a final,the paper put forward some suggestion on how to improve our municial district government’spublic expenditure performance evaluation.